Cost Driver Analysis for Tray Pack Foods

Abstract

Tray Pack foods are one of the primary ration sources for the new Army Combat Field Feeding System. Cost and Quality Control are necessary for all facets of the Tray Pack manufacturing process: from the distribution and warehousing of raw materials, preparation and assembly of menu items, closing and sterilization of the product containers, to the eventual packaging and shipping of the completed assemblies. The purpose of this study is to identify and quantify the major cost factors of the manufacturing process of Tray Pack foods. This project report identifies and quantifies the major cost factors of the manufacturing process of Tray Pack foods. The purpose of this project is to conduct a cost driver analysis of the manufacturing process so that a system- wide data base of the production, manufacturing, and distribution costs of Tray Packs would enable researchers to pinpoint problem areas. The goal of the analysis is to suggest possible cost saving to reduce and control overall costs of manufacturing Tray Packs. Keywords: Military rations.

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Document Details

Document Type
Technical Report
Publication Date
Mar 01, 1988
Accession Number
ADA194668

Entities

People

  • J. M. Smith

Organizations

  • University of Massachusetts Amherst

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Assembly
  • Birds
  • Databases
  • Engineering
  • Fabrication
  • Food Processing
  • Galvanic Corrosion
  • Industrial Engineering
  • Lead Time
  • Manufacturing
  • Materials
  • Operations Research
  • Packaging
  • Production
  • Quality Control
  • Sterilization
  • Vegetables

Readers

  • Industrial Economics
  • Materials Science
  • Systems Analysis and Design